State Codes and Statutes

Statutes > New-york > Lie > Article-10-a > 241

§  241. Files, indexes, and entries.  1. When a notice of federal lien  or a notice of revocation of any certificate  described  in  subdivision  one  of  section  two hundred forty-two is presented to the secretary of  state for filing, he or she shall cause such  notice  to  be  marked  or  assigned  a consecutive file number, held and indexed in accordance with  the provisions of section 9--519 of the uniform commercial  code  as  if  such notice were a financing statement within the meaning of the uniform  commercial  code;  provided  however  that  an acceptable alternative to  filing such notice in a paper format shall be the filing of such  notice  by  computerized methods established by the secretary of state such that  each notice shall constitute a unique computerized informational  record  and  each  such record shall be assigned a consecutive file number, held  and indexed in accordance with section 9--519 of the uniform  commercial  code.    2.  The  city  register of the city of New York and the various county  clerks shall procure, at the expense of the city or county, a file to be  styled and labeled "Federal lien notices", and an  index  book  or  card  index  system  or  computerized  index  system  to be styled and labeled  "Federal lien index."  When  a  notice  of  any  such  federal  lien  is  presented  to  any such officer for filing, he shall endorse thereon his  serial number and the date, hour and minute of its receipt, file  it  in  numerical  order  and  shall enter it alphabetically in the federal lien  index. The entry shall show the name and residence of the taxpayer named  in the notice, the aforesaid endorsed serial number, the date of  filing  and  the  total  amount  of  the  lien,  including interest and penalty.  Whenever the federal lien index prescribed by this subdivision shall  be  recopied  or  reindexed,  the entries therein shall show the information  required by this subdivision.    3. The town and city clerks outside the city  of  New  York  in  whose  offices  notices  of federal tax liens have been filed on or before July  second, nineteen hundred sixty-six shall, on or before September  first,  nineteen  hundred  sixty-eight  deliver  all  such  notices of liens and  certificates and notices affecting such liens to the clerk of the county  within which such town or city clerk's office is located, and each  such  county  clerk  shall  receive such documents and maintain them in a file  styled and labeled "Federal tax lien notices filed with clerks of  towns  and  cities in this county prior to July 3, 1966." Each such clerk shall  also receive and maintain in such  file  any  certificates  and  notices  which  affect  such  documents  and  which  may  be  filed  pursuant  to  subdivision two (b) of section two hundred forty hereof at any  time  in  the  future.  Each such county clerk shall procure at the expense of the  county an index book or card index  system  to  be  styled  and  labeled  "Federal  tax  lien index of liens filed with clerks of towns and cities  in this county prior to July 3, 1966" and shall enter therein  a  record  of  each  notice  of  lien or certificate received from any such town or  city clerk and any notices or certificates received thereafter affecting  such documents. The entry shall show  the  name  and  residence  of  the  taxpayer named in the notice, the serial number, if any, of the original  recording  officer, the date of original filing, and the total amount of  tax, interest and penalty shown on such notice. Whenever the federal tax  lien  index  prescribed  by  this  subdivision  shall  be  recopied   or  reindexed,  the  entries  therein shall show the information required by  this subdivision.    4. On or before November first,  nineteen  hundred  eighty-seven,  the  secretary of state shall cause a search to be made of the records of the  clerk  of each United States district court within the state for notices  of federal liens filed therein  from  January  first,  nineteen  hundred  seventy-four  until the effective date of this subdivision. On or beforeDecember first, nineteen hundred eighty-seven, the  secretary  of  state  shall  file  in  his  office such information as is required pursuant to  paragraph (a) of subdivision two of section two hundred  forty  of  this  article  and  shall  forward to each county clerk the notices of federal  liens affecting real  property  situated  within  each  such  county  or  affecting a lienee who is a resident of each such county or if there are  none,  a certificate so stating, which information shall be filed by the  county clerk on or before January first, nineteen hundred  eighty-eight.  Each  county  clerk  shall  maintain such documents in a file styled and  labeled "Federal lien notices filed with the clerk of the United  States  district court for this county subsequent to January 1, 1974." Each such  clerk  shall also receive and maintain in such file any certificates and  notices which affect such documents and which may be filed  pursuant  to  section  two  hundred  forty  of this article at any time in the future.  Each such county clerk shall procure at the expense  of  the  county  an  index  book  or card index system to be styled and labeled "Federal lien  index of liens filed with the clerk of the United States district  court  for this county subsequent to January 1, 1974" and shall enter therein a  record  of  each  such  notice of lien or certificate and any notices or  certificates received thereafter affecting  such  documents.  The  entry  shall show the name and residence of the lienee named in the notice, the  serial  number,  if  any, of the original recording officer, the date of  original filing, and the total amount of lien,  including  interest  and  penalty shown on such notice. Whenever the federal lien index prescribed  by  this subdivision shall be recopied or reindexed, the entries therein  shall show the information required by this subdivision. Notwithstanding  any contrary provision of this subdivision  any  county  clerk's  office  having  the  capability  of  incorporating  such documents into existing  federal lien records may make such incorporation  rather  than  creating  and maintaining the separate files required by this subdivision.

State Codes and Statutes

Statutes > New-york > Lie > Article-10-a > 241

§  241. Files, indexes, and entries.  1. When a notice of federal lien  or a notice of revocation of any certificate  described  in  subdivision  one  of  section  two hundred forty-two is presented to the secretary of  state for filing, he or she shall cause such  notice  to  be  marked  or  assigned  a consecutive file number, held and indexed in accordance with  the provisions of section 9--519 of the uniform commercial  code  as  if  such notice were a financing statement within the meaning of the uniform  commercial  code;  provided  however  that  an acceptable alternative to  filing such notice in a paper format shall be the filing of such  notice  by  computerized methods established by the secretary of state such that  each notice shall constitute a unique computerized informational  record  and  each  such record shall be assigned a consecutive file number, held  and indexed in accordance with section 9--519 of the uniform  commercial  code.    2.  The  city  register of the city of New York and the various county  clerks shall procure, at the expense of the city or county, a file to be  styled and labeled "Federal lien notices", and an  index  book  or  card  index  system  or  computerized  index  system  to be styled and labeled  "Federal lien index."  When  a  notice  of  any  such  federal  lien  is  presented  to  any such officer for filing, he shall endorse thereon his  serial number and the date, hour and minute of its receipt, file  it  in  numerical  order  and  shall enter it alphabetically in the federal lien  index. The entry shall show the name and residence of the taxpayer named  in the notice, the aforesaid endorsed serial number, the date of  filing  and  the  total  amount  of  the  lien,  including interest and penalty.  Whenever the federal lien index prescribed by this subdivision shall  be  recopied  or  reindexed,  the entries therein shall show the information  required by this subdivision.    3. The town and city clerks outside the city  of  New  York  in  whose  offices  notices  of federal tax liens have been filed on or before July  second, nineteen hundred sixty-six shall, on or before September  first,  nineteen  hundred  sixty-eight  deliver  all  such  notices of liens and  certificates and notices affecting such liens to the clerk of the county  within which such town or city clerk's office is located, and each  such  county  clerk  shall  receive such documents and maintain them in a file  styled and labeled "Federal tax lien notices filed with clerks of  towns  and  cities in this county prior to July 3, 1966." Each such clerk shall  also receive and maintain in such  file  any  certificates  and  notices  which  affect  such  documents  and  which  may  be  filed  pursuant  to  subdivision two (b) of section two hundred forty hereof at any  time  in  the  future.  Each such county clerk shall procure at the expense of the  county an index book or card index  system  to  be  styled  and  labeled  "Federal  tax  lien index of liens filed with clerks of towns and cities  in this county prior to July 3, 1966" and shall enter therein  a  record  of  each  notice  of  lien or certificate received from any such town or  city clerk and any notices or certificates received thereafter affecting  such documents. The entry shall show  the  name  and  residence  of  the  taxpayer named in the notice, the serial number, if any, of the original  recording  officer, the date of original filing, and the total amount of  tax, interest and penalty shown on such notice. Whenever the federal tax  lien  index  prescribed  by  this  subdivision  shall  be  recopied   or  reindexed,  the  entries  therein shall show the information required by  this subdivision.    4. On or before November first,  nineteen  hundred  eighty-seven,  the  secretary of state shall cause a search to be made of the records of the  clerk  of each United States district court within the state for notices  of federal liens filed therein  from  January  first,  nineteen  hundred  seventy-four  until the effective date of this subdivision. On or beforeDecember first, nineteen hundred eighty-seven, the  secretary  of  state  shall  file  in  his  office such information as is required pursuant to  paragraph (a) of subdivision two of section two hundred  forty  of  this  article  and  shall  forward to each county clerk the notices of federal  liens affecting real  property  situated  within  each  such  county  or  affecting a lienee who is a resident of each such county or if there are  none,  a certificate so stating, which information shall be filed by the  county clerk on or before January first, nineteen hundred  eighty-eight.  Each  county  clerk  shall  maintain such documents in a file styled and  labeled "Federal lien notices filed with the clerk of the United  States  district court for this county subsequent to January 1, 1974." Each such  clerk  shall also receive and maintain in such file any certificates and  notices which affect such documents and which may be filed  pursuant  to  section  two  hundred  forty  of this article at any time in the future.  Each such county clerk shall procure at the expense  of  the  county  an  index  book  or card index system to be styled and labeled "Federal lien  index of liens filed with the clerk of the United States district  court  for this county subsequent to January 1, 1974" and shall enter therein a  record  of  each  such  notice of lien or certificate and any notices or  certificates received thereafter affecting  such  documents.  The  entry  shall show the name and residence of the lienee named in the notice, the  serial  number,  if  any, of the original recording officer, the date of  original filing, and the total amount of lien,  including  interest  and  penalty shown on such notice. Whenever the federal lien index prescribed  by  this subdivision shall be recopied or reindexed, the entries therein  shall show the information required by this subdivision. Notwithstanding  any contrary provision of this subdivision  any  county  clerk's  office  having  the  capability  of  incorporating  such documents into existing  federal lien records may make such incorporation  rather  than  creating  and maintaining the separate files required by this subdivision.

State Codes and Statutes

State Codes and Statutes

Statutes > New-york > Lie > Article-10-a > 241

§  241. Files, indexes, and entries.  1. When a notice of federal lien  or a notice of revocation of any certificate  described  in  subdivision  one  of  section  two hundred forty-two is presented to the secretary of  state for filing, he or she shall cause such  notice  to  be  marked  or  assigned  a consecutive file number, held and indexed in accordance with  the provisions of section 9--519 of the uniform commercial  code  as  if  such notice were a financing statement within the meaning of the uniform  commercial  code;  provided  however  that  an acceptable alternative to  filing such notice in a paper format shall be the filing of such  notice  by  computerized methods established by the secretary of state such that  each notice shall constitute a unique computerized informational  record  and  each  such record shall be assigned a consecutive file number, held  and indexed in accordance with section 9--519 of the uniform  commercial  code.    2.  The  city  register of the city of New York and the various county  clerks shall procure, at the expense of the city or county, a file to be  styled and labeled "Federal lien notices", and an  index  book  or  card  index  system  or  computerized  index  system  to be styled and labeled  "Federal lien index."  When  a  notice  of  any  such  federal  lien  is  presented  to  any such officer for filing, he shall endorse thereon his  serial number and the date, hour and minute of its receipt, file  it  in  numerical  order  and  shall enter it alphabetically in the federal lien  index. The entry shall show the name and residence of the taxpayer named  in the notice, the aforesaid endorsed serial number, the date of  filing  and  the  total  amount  of  the  lien,  including interest and penalty.  Whenever the federal lien index prescribed by this subdivision shall  be  recopied  or  reindexed,  the entries therein shall show the information  required by this subdivision.    3. The town and city clerks outside the city  of  New  York  in  whose  offices  notices  of federal tax liens have been filed on or before July  second, nineteen hundred sixty-six shall, on or before September  first,  nineteen  hundred  sixty-eight  deliver  all  such  notices of liens and  certificates and notices affecting such liens to the clerk of the county  within which such town or city clerk's office is located, and each  such  county  clerk  shall  receive such documents and maintain them in a file  styled and labeled "Federal tax lien notices filed with clerks of  towns  and  cities in this county prior to July 3, 1966." Each such clerk shall  also receive and maintain in such  file  any  certificates  and  notices  which  affect  such  documents  and  which  may  be  filed  pursuant  to  subdivision two (b) of section two hundred forty hereof at any  time  in  the  future.  Each such county clerk shall procure at the expense of the  county an index book or card index  system  to  be  styled  and  labeled  "Federal  tax  lien index of liens filed with clerks of towns and cities  in this county prior to July 3, 1966" and shall enter therein  a  record  of  each  notice  of  lien or certificate received from any such town or  city clerk and any notices or certificates received thereafter affecting  such documents. The entry shall show  the  name  and  residence  of  the  taxpayer named in the notice, the serial number, if any, of the original  recording  officer, the date of original filing, and the total amount of  tax, interest and penalty shown on such notice. Whenever the federal tax  lien  index  prescribed  by  this  subdivision  shall  be  recopied   or  reindexed,  the  entries  therein shall show the information required by  this subdivision.    4. On or before November first,  nineteen  hundred  eighty-seven,  the  secretary of state shall cause a search to be made of the records of the  clerk  of each United States district court within the state for notices  of federal liens filed therein  from  January  first,  nineteen  hundred  seventy-four  until the effective date of this subdivision. On or beforeDecember first, nineteen hundred eighty-seven, the  secretary  of  state  shall  file  in  his  office such information as is required pursuant to  paragraph (a) of subdivision two of section two hundred  forty  of  this  article  and  shall  forward to each county clerk the notices of federal  liens affecting real  property  situated  within  each  such  county  or  affecting a lienee who is a resident of each such county or if there are  none,  a certificate so stating, which information shall be filed by the  county clerk on or before January first, nineteen hundred  eighty-eight.  Each  county  clerk  shall  maintain such documents in a file styled and  labeled "Federal lien notices filed with the clerk of the United  States  district court for this county subsequent to January 1, 1974." Each such  clerk  shall also receive and maintain in such file any certificates and  notices which affect such documents and which may be filed  pursuant  to  section  two  hundred  forty  of this article at any time in the future.  Each such county clerk shall procure at the expense  of  the  county  an  index  book  or card index system to be styled and labeled "Federal lien  index of liens filed with the clerk of the United States district  court  for this county subsequent to January 1, 1974" and shall enter therein a  record  of  each  such  notice of lien or certificate and any notices or  certificates received thereafter affecting  such  documents.  The  entry  shall show the name and residence of the lienee named in the notice, the  serial  number,  if  any, of the original recording officer, the date of  original filing, and the total amount of lien,  including  interest  and  penalty shown on such notice. Whenever the federal lien index prescribed  by  this subdivision shall be recopied or reindexed, the entries therein  shall show the information required by this subdivision. Notwithstanding  any contrary provision of this subdivision  any  county  clerk's  office  having  the  capability  of  incorporating  such documents into existing  federal lien records may make such incorporation  rather  than  creating  and maintaining the separate files required by this subdivision.